# Machine gun — NFA firearm category definitions and current transfer/making tax

For Machine gun, defining threshold is Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger, verified against its source on 2026-08-30.

- **NFA category:** Machine gun _(verified: appears in the quote below)_
- **Defining threshold:** Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. _(verified: appears in the quote below)_
- **Transfer tax now:** $200 _(per ecfr.gov, not stated by the source above)_
- **Making tax now:** $200 _(per ecfr.gov, not stated by the source above)_

## What the source says

> Machine gun. Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machine gun, and any combination of parts from which a machine gun can be assembled if such parts are in the possession or under the control of a person.

## What ecfr.gov says

> (a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of— (1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and (2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.

Source: https://www.ecfr.gov/current/title-27/section-479.82

## What ecfr.gov says

> (a) Except as provided in this subpart, the Director must levy and collect, and a person, upon making a firearm, must pay, a tax at the rate of— (1) $200 for each firearm made, in the case of a machine gun or a destructive device; and (2) $0 for any firearm made that is not described in paragraph (a)(1) of this section.

Source: https://www.ecfr.gov/current/title-27/section-479.61

## Source

- https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11
- https://www.ecfr.gov/current/title-27/section-479.82
- https://www.ecfr.gov/current/title-27/section-479.61

Last verified: 2026-08-30. Review by: 2027-02-21.
Part of [NFA firearm category definitions and current transfer/making tax](https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/).